FAC Explorer

Finding 1240508 (2024-005)

Material Weakness Repeat Finding
Requirement
H
Questioned Costs
-
Year
2024
Accepted
2026-10-15
Audit: 414962
Organization: Toledo Northwest Ohio Food Bank (OH)
Auditor: MANER COSTERISAN

AI Summary

  • Core Issue: The Organization submitted reports late, missing deadlines set by funding agreements.
  • Impacted Requirements: Timeliness of reporting as mandated by Title 2 U.S. CFR Part 200.
  • Recommended Follow-up: Implement stronger controls and procedures to ensure timely submissions moving forward.

Finding Text

2024-005 Timeliness of Reporting Required under Funding Agreements Coronavirus State and Local Fiscal Recovery Funds; ALN 21.027; U.S. Department of Treasury Finding Type: Significant Deficiency and Material Noncompliance Condition: Based on analysis, the Organization submitted four out of twelve monthly food distribution reports and two out of two financial statement packages reviewed outside of the reporting window established by its funding agreements with the Ohio Association of Food Banks. Criteria: Under the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards (Uniform Guidance), auditees are to submit required reporting in accordance with established reporting requirements. Cause: The Organization did not have effective controls in place to ensure timely submission of required information to funding organization. Effect: Untimely submission of required reporting to Ohio Association of Food Banks Recommendation: The Organization should implement procedures and controls to provide multiple redundancies related to reporting dates. Organization’s Response: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future.

Corrective Action Plan

Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2024 Organization Contact Person: James Caldwell, Preside nt/ CEO The findings from the December 31, 2024 schedule offindings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedu le. Financial Statement Findings 2024-001 - Material Journal Entries Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: February 2025 2024-002 - Timeliness of Bank Reconciliations Responsible Party: Director of Operation s an d third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Completion Date: February 2025 Federal Award Findings 2024-003 - Written Policies and Procedures Responsible Party: Director of Operations and third-party accountantAction to be Taken: Management agr ees with the finding, and we have implemented such a policy. Completion Date: May 14, 2025 2024 -004 - Timeliness of Reporting Audited Financial Statements and Federal Awards Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the findin g, and are in the process of catching up with the reporting of audited financial data and federa l awards. Anticipated Completion Date: June 30, 2026 2024-005 - Timeliness of Reporting Required under Funding Agreements Responsible Party: Director of Operations and third-party accountant Action to be Take n: Management agrees with the finding, and are in the process of implementing a policy to ensure timely reporting of financia l and programmatic data as stipulated by federal funding agreements. Anticipated Completion Date: June 30, 2026

Categories

Reporting Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 1240506 2024-003
    Material Weakness Repeat
  • 1240507 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $856,912
10.182 PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS $777,812
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $705,008
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $130,467
93.667 SOCIAL SERVICES BLOCK GRANT $100,109
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $12,875